allegedly used to evade income taxes on revenue generated from the sale of his image rights.

Messi and his defense team have argued that his father handled his financial affairs and that he had no knowledge of any wrongdoing. He reportedly told a judge in 2013 that he does not look at the contracts he signs, and that his father "handles the cash."

Prosecutors have proposed jail sentences of up to 22.5 months and fines equal to the amount that was allegedly defrauded. Messi and his father paid authorities five million euros ($5.56 million) as a "corrective" measure after being formally investigated in 2013.

Any potential jail term is likely to be suspended, which is common practice in Spain for first offense cases carrying sentences of less than two years.